Assessee's Unverified Return Deemed Invalid Without PAN; Considered Anonymous Submission with Fictitious Details.

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....Non-est return of income - Assessee had never applied for PAN, the return of income was not verified and the return being not filed by the Assessee stand established and the return of income filed has to be treated as a scrap of paper filed by anonymous person reflecting fictitious income, assets and liabilities. - AT....